BOS DECO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BOS DECO
Largest movements
- Receivables within one year +€56,199
up €56,199 (+404.6%), from €13,891 to €70,090
of which Other amounts receivable: +€53,548
- Tangible fixed assets +€53,381
up €53,381 (+152.3%), from €35,043 to €88,424
of which Furniture and vehicles: +€53,856
- Cash -€21,979
down €21,979 (-15.3%), from €143,797 to €121,819
mainly Investment in fixed assets (net) (-€73,775) and Receivables within one year (-€56,199)
- Financial fixed assets +€7,500
new in 2025: €7,500
- Reserves +€35,000
up €35,000 (+32.8%), from €106,860 to €141,860
of which Distributable reserves: +€35,000
- Debts after one year +€34,365
up €34,365 (+142.0%), from €24,197 to €58,562
- Profit (loss) carried forward +€16,601
up €16,601 (+432.7%), from €3,837 to €20,438
- Current portion of long-term debt +€11,352
up €11,352 (+289.3%), from €3,924 to €15,276
- Accrued charges and deferred income -€3,445
down €3,445 (-30.8%), from €11,167 to €7,722
- Gross operating margin +€13,655
up €13,655 (+16.3%), from €83,763 to €97,418
- Depreciation +€2,077
up €2,077 (+19.2%), from €10,817 to €12,894
- Taxes +€2,055
up €2,055 (+8.5%), from €24,286 to €26,341
- Financial charges +€1,256
up €1,256 (+94.7%), from €1,325 to €2,581
- Other operating charges -€1,100
down €1,100 (-28.1%), from €3,910 to €2,810
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,731 | €287,833 | +€95,102 | +49.3% |
| Fixed assets | 21/28 | €35,043 | €95,924 | +€60,881 | +173.7% |
| Tangible fixed assets | 22/27 | €35,043 | €88,424 | +€53,381 | +152.3% |
| Land and buildings | 22 | €24,446 | €23,029 | -€1,417 | -5.8% |
| Plant, machinery and equipment | 23 | €1,205 | €2,148 | +€943 | +78.2% |
| Furniture and vehicles | 24 | €9,391 | €63,247 | +€53,856 | +573.5% |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €157,688 | €191,909 | +€34,221 | +21.7% |
| Amounts receivable within one year | 40/41 | €13,891 | €70,090 | +€56,199 | +404.6% |
| Trade receivables | 40 | €12,439 | €15,090 | +€2,651 | +21.3% |
| Other amounts receivable | 41 | €1,452 | €55,000 | +€53,548 | +3688.9% |
| Cash at bank and in hand | 54/58 | €143,797 | €121,819 | -€21,979 | -15.3% |
| Total equity and liabilities | 10/49 | €192,731 | €287,833 | +€95,102 | +49.3% |
| Equity | 10/15 | €116,897 | €168,498 | +€51,601 | +44.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106,860 | €141,860 | +€35,000 | +32.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €140,000 | +€35,000 | +33.3% |
| Profit (loss) carried forward | 14 | €3,837 | €20,438 | +€16,601 | +432.7% |
| Amounts payable | 17/49 | €75,834 | €119,336 | +€43,501 | +57.4% |
| Amounts payable after more than one year | 17 | €24,197 | €58,562 | +€34,365 | +142.0% |
| Financial debts | 170/4 | €24,197 | €58,562 | +€34,365 | +142.0% |
| Amounts payable within one year | 42/48 | €40,471 | €53,052 | +€12,581 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €3,924 | €15,276 | +€11,352 | +289.3% |
| Trade debts | 44 | - | €955 | +€955 | |
| Suppliers | 440/4 | - | €955 | +€955 | |
| Taxes, remuneration and social security | 45 | €36,377 | €36,689 | +€312 | +0.9% |
| Taxes | 450/3 | €36,377 | €36,689 | +€312 | +0.9% |
| Other amounts payable | 47/48 | €169 | €131 | -€38 | -22.6% |
| Accrued charges and deferred income | 492/3 | €11,167 | €7,722 | -€3,445 | -30.8% |
| Remuneration, social security and pensions | 62 | €3,234 | €3,392 | +€158 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,817 | €12,894 | +€2,077 | +19.2% |
| Other operating charges | 640/8 | €3,910 | €2,810 | -€1,100 | -28.1% |
| Gross operating margin | 9900 | €83,763 | €97,418 | +€13,655 | +16.3% |
| Operating profit (loss) | 9901 | €65,802 | €78,323 | +€12,521 | +19.0% |
| Financial charges | 65/66B | €1,325 | €2,581 | +€1,256 | +94.7% |
| Recurring financial charges | 65 | €1,325 | €2,581 | +€1,256 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €64,476 | €75,742 | +€11,266 | +17.5% |
| Income taxes | 67/77 | €24,286 | €26,341 | +€2,055 | +8.5% |
| Profit (loss) for the period | 9904 | €40,190 | €49,401 | +€9,211 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,190 | €49,401 | +€9,211 | +22.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.